Paragraph 29 F1
The directors’ report for a company is not required to contain the information specified by paragraph 28 where the report is for—
(a)
the company’s first financial year, or
(b)
a subsequent financial year in relation to which the company qualifies as medium-sized.
Annotations
Textual amendments
- F1
Sch. 7 Pt. 9 inserted (1.1.2026 with effect in respect of a company’s financial year beginning on or after 1.1.2026) by The Companies (Directors’ Report) (Payment Reporting) Regulations 2025 (S.I. 2025/1152), regs. 1(2)(4), 5